How Should Branches Submit Corporate Income Tax Returns?
According to Clause 1, Article 12 of Circular 156/2013/TT-BTC, amended by Article 16 of Circular 151/2014/TT-BTC, specifically as follows:
b) In the case where the taxpayer has an independently accounted subordinate unit, the subordinate unit shall submit the enterprise income tax declaration dossier arising at the subordinate unit to the tax authority directly managing the subordinate unit.
c) In the case where the taxpayer has a subordinate unit but operates with dependent accounting, the subordinate unit is not required to submit an enterprise income tax declaration dossier; when submitting the enterprise income tax declaration dossier, the taxpayer is responsible for declaring centrally at the headquarters, including the portion arising at the subordinate unit.
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According to the above regulation, in the case where a company's branch operates with independent accounting, the branch shall submit the enterprise income tax declaration dossier arising at the subordinate unit to the tax authority in Binh Duong. If the branch operates with dependent accounting, the branch is not required to submit the enterprise income tax declaration dossier; the headquarters in Ho Chi Minh City will submit the tax declaration dossier including income at the branch.
Respectfully!
